La gestión basada en las actividades en cooperativas citrícolas: un enfoque integrador de las prácticas empresariales
AbstractToday’s economic scenario makes it necessary for citrus fruit cooperatives to adopt business practices which will achieve a competitive advantage and thus guarantee their continued activity. The cooperative sector has traditionally been unaffected by business management techniques, focusing on specific aspects of management. However, many advantages can be obtained from integrated management of a cooperative with regard to the quality and quantity of the information required for taking decisions. This study considers the use of a management system based on activities as a vehicle for the integrated management of business practices in citrus fruit cooperatives. It suggests a methodology for applying the system and analyses its potential for achieving a competitive advantage.
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Bibliographic InfoArticle provided by CIRIEC-España in its journal CIRIEC-España, revista de economía pública, social y cooperativa.
Volume (Year): (2004)
Issue (Month): 50 (November)
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activities; business management; costs; citrus fruit cooperatives; performance; cost driver.;
Find related papers by JEL classification:
- L70 - Industrial Organization - - Industry Studies: Primary Products and Construction - - - General
- M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
- P13 - Economic Systems - - Capitalist Systems - - - Cooperative Enterprises
- Q13 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Markets and Marketing; Cooperatives; Agribusiness
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- Izquierdo, Ricardo Server & Ronco, Alicia Mateos, 2003. "Los costes de calidad en las empresas citricolas y su identificacion en el marco del sistema de costes basado en actividades," Economia Agraria y Recursos Naturales, Spanish Association of Agricultural Economists, vol. 3(01).
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